List of accepted papers advanced cost management practices: boundaries, signals of convergence and afonso paulo
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| 5th Conference
on New Directions in Management Accounting Brussels, December 14-16, 2006 LIST OF ACCEPTED PAPERS ADVANCED COST MANAGEMENT PRACTICES: BOUNDARIES, SIGNALS OF CONVERGENCE AND AFONSO PAULO, (MINHO UNIVERSITY - PORTUGAL) - ANTÓNIO PAISANA AND TED O’LEARY THE USE OF MANAGEMENT CONTROL SYSTEMS IN NEW PRODUCT DEVELOPMENT: ADVANCING THE EHELP OR HINDERF DEBATE AKROYD CHRIS - SHARLENE NARAYAN - VG SRIDHARAN MAKING SENSE OF CONTROLLING: SELF-IMAGES AND ACTIVITIES OF GERMAN MANAGEMENT ACCOUNTANTS BECKER ALBRECHT, (INNSBRUCK UNIVERSITY - AUSTRIA) - ASTRID UNTERRIEDER TOBIAS SCHEYTT INTERACTIVE BUDGETARY CONTROL. FROM PERFORMANCE MEASUREMENT TO PERFORMANCE MANAGEMENT? BERLAND NICOLAS, (POITIERS UNIVERSITY / IAE MANAGEMENT SCHOOL - FRANCE) - SAMUEL SPONEM COST AWARENESS IN EARLY STAGES OF INNOVATION: THE NEED FOR EFFICIENT MANAGEMENT ACCOUNTING TOOLS AND METHODS BESCHERER FRANK, (HELSINKI UNIVERSITY OF TECHNOLOGY - FINLAND) - ACCOUNTING FOR INTELLECTUAL CAPITAL: MULTIPLE DISCOURSES BOEDKER CHRISTINA, (NEW SOUTH WALES UNIVERSITY - AUSTRALIA) - JAMES GUTHRIE, SURESH CUGANESAN IMPLICIT INCENTIVES FOR NONFINANCIAL PERFORMANCE IMPROVEMENT CAMPBELL DENNIS, (HARVARD UNIVERSITY / HARVARD BUSINESS SCHOOL - U.S.A.) - JUDGMENTAL EFFECTS OF DIFFERENT BALANCED SCORECARD PERSPECTIVES CARDINAELS EDDY, (TILBURG UNIVERSITY - THE NETHERLANDS) - PAULA VAN VEEN-DIRKS STRATEGIC MANAGEMENT ACCOUNTING: EXPLORING DISTINCTIVE FEATURES AND LINKS WITH CINQUINI LINO, (SANT'ANNA SCHOOL OF ADVANCED STUDIES - ITALY) - ANDREA TENUCCI THE USE OF COMPUTER SOFTWARE TO ANALYZE MANAGEMENT ACCOUNTING FIELD DATA: CURRENT STATE AND FUTURE POTENTIAL COOLS MARTINE, (ERASMUS UNIVERSITY ROTTERDAM/ RSM ERASMUS UNIVERSITY - THE NETHERLANDS) - TJERK BUDDING TEXT AND ARTEFACTS FOR CREATING A “WORLD OF INVESTMENT DECISION-MAKING” - AN EMPIRICAL STUDY INTO INVESTMENT PROCEDURES DAMBRIN CLAIRE, (HEC GROUP - GRADUATE BUSINESS SCHOOL - FRANCE) - PEZET ANNE THE IMPACT OF INTERDEPENDENCIES ON MANAGEMENT ACCOUNTING INFORMATION IN MANUFACTURING NETWORKS: A SOCIAL NETWORK ANALYSIS APPROACH DITILLO ANGELO, (BOCCONI UNIVERSITY - ITALY) - ARIELA CAGLIO DO BEST-PERFORMING SUBSIDIARIES RELY ON HEADQUARTERS-IMPLEMENTED PERFORMANCE MEASUREMENT SYSTEM (PMS) TO TAKE STRATEGIC DECISIONS? DOSSI ANDREA, (BOCCONI UNIVERSITY - ITALY) - PATELLI, LORENZO THE EMBEDDEDNESS OF MANAGEMENT CONTROL SYSTEMS (MCS) OF OUTSOURCING RELATIONSHIPS ELHARIDY ALI, (AUCKLAND UNIVERSITY OF TECHNOLOGY - NEW ZEALAND) - ROBERT W SCAPENS AND BRIAN NICHOLSON THE MEDIATING EFFECT OF ROLE INVOLVEMENT ON THE RELATIONSHIP BETWEEN COGNITIVE STYLE AND MANAGEMENT ACCOUNTING INNOVATION EMSLEY DAVID, (SYDNEY UNIVERSITY - AUSTRALIA) - CHUNG, LAI HONG ANTECEDENTS OF PROGRAM COMMITMENT, BUDGETARY PARTICIPATION, AND BUDGET PERFORMANCE FINN DON, (UNIVERSITY OF ARKANSAS - U.S.A.) - KEVIN T. BREAUX DON W. FINN STRATEGIC RESPONSES TO INSTITUTIONAL PRESSURES AND SUCCESS IN ACHIEVING BUDGET TARGETS: A CASE STUDY AT A MULTINATIONAL COMPANY FREZATTI FABIO, (UNIVERSITY OF SAO PAULO - BRAZIL) - ANDSON BRAGA DE AGUIAR - AMAURY JOSÉ REZENDE CONCEPTUALIZATIONS OF CONTINGENCY FIT IN MANAGEMENT ACCOUNTING RESEARCH—CORRESPONDENCE BETWEEN STATISTICAL MODELS USED AND CORE CONTINGENCY THEORY ASSUMPTIONS GERDIN JONAS, (OEREBRO UNIVERSITY - SWEDEN) - JAN GREVE THE INFLUENCE OF CHENHALL AND MORRIS’ (1986) SEMINAL PAPER ON MANAGEMENT ACCOUNTING RESEARCH: EVERY ROSE HAS ITS THORN GOSSELIN MAURICE, (LAVAL UNIVERSITY - CANADA) - JEAN-FRANÇOIS HENRI TOWARDS AN UNDERSTANDING OF THE HABITS AND ROUTINES OF MANAGEMENT ACCOUNTING GUERREIRO REINALDO, (UNIVERSITY OF SAO PAULO - BRAZIL) - CARLOS ALBERTO PEREIRA AMAURY JOSÉ REZENDE THE IMPACT OF DEMAND VARIANCE ON INITIAL CAPACITY DECISION GUO RUEY-JI, (SOOCHOW UNIVERSITY - TAIWAN) - CHOOSING CONGRUENT NONFINANCIAL PERFORMANCE MEASURES - A COMPARATIVE CASE STUDY OF THE TRANSLATION OF STRATEGY INTO MEASURES HANSEN ALLAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - ECO-CONTROL: THE INFLUENCE OF MANAGEMENT CONTROL SYSTEMS ON ENVIRONMENTAL AND ORGANIZATIONAL PERFORMANCE HENRI JEAN-FRANCOIS, (LAVAL UNIVERSITY - CANADA) - MARC JOURNEAULT COMPARATIVE MANAGEMENT ACCOUNTING – LITERATURE REVIEW ON SIMILARITIES AND DIFFERENCES BETWEEN MANAGEMENT ACCOUNTING IN GERMANIC AND ANGLOPHONE COUNTRIES HOFFJAN ANDREAS, (MUENSTER UNIVERSITY - GERMANY) - PASCAL NEVRIES, RENÉ STIENEMANN EXPLORING MANAGEMENT ACCOUNTING CHANGE: ACCOUNTING HYBRIDISATION AND ERP IMPLEMENTATION IN THE FINNISH DEFENCE FORCES HYVONEN TIMO, (TAMPERE UNIVERSITY - FINLAND) - JANNE JÄRVINEN, JUKKA PELLINEN,TAPANI RAHKO EXPLORING THE COMBINATORIAL EFFECT OF INSTITUTIONAL, TECHNICAL AND INTRA-ORGANIZATIONAL FACTORS ON THE ADOPTION OF STANDARD COSTING IN SYRIAN PUBLIC COMPANIES - SET THEORETIC APPROACH IBRAHIM ALI, (BRISTOL UNIVERSITY - U.K.) - THE MEDIATING ROLE OF BALANCED SCORE MEASURES USAGE IN THE RELATIONSHIP BETWEEN PERCEIVED ENVIRONMENTAL UNCERTAINTY AND PERFORMANCE: EVIDENCE FROM MALAYSIAN MANUFATURERS JUSOH RUZITA, (UNIVERSITY OF MALAYA - MALAYSIA) - COST MANAGEMENT IN CONCEPT DEVELOPMENT KARJALAINEN JOUKO, (HELSINKI UNIVERSITY OF TECHNOLOGY - FINLAND) - ANNELI OJAPALO THE ROLES OF ORGANIZATIONAL JUSTICE AND TRUST IN A GAIN-SHARING CONTROL SYSTEM KENNEDY FRANCES, (CLEMSON UNIVERSITY - U.S.A.) - JAMES M. KOHLMERYER, III ROBERT J. PARKER MANAGING THE USE OF KPIS: IDEAS FOR INNOVATIVE MANAGEMENT ACCOUNTING PRACTICES KERN ANJA, (LONDON UNIVERSITY / LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE - U.K.) - INTEGRATED INFORMATION SYSTEMS, ENABLING BUDGETARY CONTROL AND PERFORMANCE KIHN LILI-ANNE, ( - U.S.A.) - CHRIS CHAPMAN ON THE DETERMINANTS OF COSTING SYSTEM ROBUSTNESS TO ERRORS LABRO EVA, (LONDON UNIVERSITY / LONDON SCHOOL OF ECONOMICS AND POLITICAL SCIENCE - U.K.) - MARIO VANHOUCKE CUSTOMER PROFITABILITY AND SERVICES LAINE TEEMU, (TAMPERE UNIVERSITY OF TECHNOLOGY - FINLAND) - J. PARANKO, P. SUOMALA A PORTFOLIO APPROACH TO DEVELOP A THEORY OF FUTURE MANAGEMENT ACCOUNTING SYSTEMS LAITINEN ERKKI K., (VAASA UNIVERSITY - FINLAND) - THE BUSINESS PARTNER AS A PANACEA? LAMBERT CAROLINE, (HEC GROUP - GRADUATE BUSINESS SCHOOL - FRANCE) - PERFORMANCE FACTORS IN VIRTUAL AND COLOCATED TEAMS LANGEVIN PASCAL, (EM - LYON (ESC - LYON BUSINESS SCHOOL) - FRANCE) - A NEW WAY TO IMPROVE MEASUREMENT IN PRODUCT COSTING LEVANT YVES, (ESC - LILLE BUSINESS SCHOOL - FRANCE) - MICHEL GERVAIS THE USE OF BUDGETING IN HIGH PEU CONTEXTS: A FIELD STUDY OF SENIOR SALES & MARKETING MANAGERS LONING HELENE, (HEC GROUP - GRADUATE BUSINESS SCHOOL - FRANCE) - MADELEINE BESSON CARLA MENDOZA CHALLENGES OF PRACTICALLY RELEVANT MANAGEMENT ACCOUNTING RESEARCH - THE SCOPE AND INTENSITY OF INTERVENTIONIST RESEARCH LYLY-YRJÄNÄINEN JOUNI, ( - FINLAND) - JAKKULA, VIRVE SUOMALA, PETRI EXPLAINING MANAGEMENT ACCOUNTING SYSTEM INNOVATION: THE ROLE OF THE CFO MAAS VICTOR, (AMSTERDAM UNIVERSITY - THE NETHERLANDS) - DAVID NARANJO-GIL MANAGEMENT ACCOUNTANTS' ENGAGEMENT IN THE CREATION OF BUDGET SLACK MAAS VICTOR, (AMSTERDAM UNIVERSITY - THE NETHERLANDS) - MANAGEMENT CONTROL AND DISTANCE IN MULTINATIONAL CORPORATIONS: THE ROLE OF AN INTERMEDIATE SUBSIDIARY MOILANEN SINIKKA, (OULU UNIVERSITY - FINLAND) - COMPETING INSTITUTIONAL TRAJECTORIES IN ORGANIZATION AN ETHNOGRAPHIC STUDY OF CONTROLIZING MORALES JEREMY, (PARIS-DAUPHINE UNIVERSITY - PARIS IX - FRANCE) - ANNE PEZET BUDGETING, RISK AND INTER-ORGANISATIONAL POLITICS: ASSEMBLING THE BUDGET OF ANIMAL HOUSE MOURITSEN JAN, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - ANNIE BEKKE KJÆR EFFECTS OF IT-ENABLED MANAGEMENT ACCOUNTING SYSTEMS ON INTERORGANIZATIONAL PERFORMANCE NICOLAOU ANDREAS, (BOWLING GREEN STATE UNIVERSITY - U.S.A.) - DESIGN FOR ENVIRONMENTAL PERFORMANCE: THE APPLICATION OF THE GREEN-BUDGET FOR ENVIRONMENTAL PERFORMANCE: THE APPLICATION OF THE GREEN-BUDGET MATRIX OMORI AKIRA, ( - JAPAN) - YOSHIHIRO ITO AND HIROYUKI YAGI INCENTIVE SYSTEMS AND INDIVIDUAL PERFORMANCE: THE MEDIATING EFFECT OF HUMAN BEHAVIOR AND THE MODERATING EFFECT OF MODEL OF MAN PATELLI LORENZO, (ERASMUS UNIVERSITY ROTTERDAM / ERIM - THE NETHERLANDS) - THE INFLUENCE OF PERFORMANCE ON THE DESIGN AND USE OF MCS IN SMES: THE INTEGRATION OF INSTITUTIONAL THEORY IN THE CONVENTIONAL CONTINGENCY-BASED FRAMEWORK REHEUL ANNE-MIE, (ANTWERP UNIVERSITY - BELGIUM) - A. JORISSEN STRATEGIC CHOICE AND THE CONFIGURATION OF MANAGEMENT CONTROL SYSTEMS SCHOUTE MARTIJN, (AMSTERDAM FREE UNIVERSITY / FACULTY OF ECONOMICS, BUSINESS ADMINISTRATION & ECONOMETRICS - THE NETHERLANDS) - HENRI C. DEKKER TOM L.C.M. GROOT THE PERFORMATIVE ROLE OF ACCOUNTING IN STRATEGY FORMATION - AN ETHNOGRAPHY OF THE UNEXPECTED EMERGENCE OF NEW CORPORATE STRATEGISTS SKAERBAEK PETER, (COPENHAGEN BUSINESS SCHOOL - DENMARK) - KJELL TRYGGESTAD HOW FORMAL PERFORMANCE EVALUATION AFFECTS TRUST BETWEEN SUPERIOR AND SUBORDINATE MANAGERS SLAPNICAR SERGEJA, (UNIVERSITY OF LJUBLJANA - SLOVENIA) - HARTMANN FRANK VALUE BASED MANAGEMERNT: PRESCRIPTION VERSUS PRACTICE STRINGER CAROLYN, (OTAGO UNIVERSITY - NEW ZEALAND) - DEVELOPMENT OF MANAGEMENT ACCOUNTING PRACTICE IN POLAND SZYCHTA ANNA, (LODZ UNIVERSITY - POLAND) - HOW INFORMATION AND FORMAL CONTROLS IMPACT THE FORMATION OF TRUST IN INTER-FIRM VAN DEN ABBEELE ALEXANDRA, (KUL - LEUVEN CATHOLIC UNIVERSITY - BELGIUM) - FILIP ROODHOOFT LUK WARLOP PERFORMANCE MEASUREMENT SYSTEM PROPERTIES AND MANAGERIAL TIME ORIENTATION: SURVEY AND EXPERIMENTAL EVIDENCE VAN RINSUM MARCEL, (ERASMUS UNIVERSITY ROTTERDAM/ RSM ERASMUS UNIVERSITY - THE NETHERLANDS) - F.G.H. HARTMANN EVERYTHING YOU ALWAYS WANTED TO KNOW ABOUT MY COST PRICES – A CASE STUDY OF OPEN BOOK ACCOUNTING INITIATED BY THE SUPPLIER VAN TRIEST SANDER, (AMSTERDAM UNIVERSITY - THE NETHERLANDS) - JACCO BLOM AN EMPIRICAL TEST OF A BUSINESS MODEL IN THE RETAIL INDUSTRY VERBEETEN FRANK, ( - THE NETHERLANDS) - PIETER VIJN REFLECTIONS ON THE PROCESS OF INSTITUTIONALISATION: THE CSE OF PMS AR THE UK AIRBUS WICKRAMASINGHE DANTURE, (MANCHESTER BUSINESS SCHOOL - U.K.) - MOSTAFA JAZAYER AND STEVE HUGES DOES PERCEIVED FAIRNESS IN THE WORKPLACE MATTER TO THE USE OF STRATEGIC PERFORMANCE MEASUREMENT SYSTEMS IN INCENTIVES? WIDENER SALLY, (RICE UNIVERSITY - U.S.A.) - LAURIE L. BURNEY CHRISTINE A. HENLE CONDITIONS THAT SHAPE THE LEARNING CURVE: FACTORS THAT INCREASE THE ABILITY AND OPPORTUNITY TO LEARN. WIERSMA EELKE, (AMSTERDAM FREE UNIVERSITY / FACULTY OF ECONOMICS, BUSINESS ADMINISTRATION & ECONOMETRICS - THE NETHERLANDS) - DEVELOPING PERFORMANCE MEASUREMENT SYSTEMS AS ENABLING FORMALIZATION: A LONGITUDINAL CASE STUDY OF A LOGISTICS DEPARTMENT WOUTERS MARC, (TWENTE UNIVERSITY - THE NETHERLANDS) - WILDEROM ACCOUNTING FOR AGENCY: A CONCEPTUAL FRAMEWORK YANG CHUNLEI, (MANCHESTER BUSINESS SCHOOL - U.K.) - ROBERT R. SCAPENS |